Statement of Cash Flows
Shows how changes in Income Statement and Balance Sheet accounts
affect cash and cash equivalents during an accounting period.
• A Cash Flow Statement breaks the analysis down according to
operating, investing and financing activities.
• Also referred to as a ‘Statement of Cash Flows’
Shows how changes in Income Statement and Balance Sheet accounts
affect cash and cash equivalents during an accounting period.
• A Cash Flow Statement breaks the analysis down according to
operating, investing and financing activities.
• Also referred to as a ‘Statement of Cash Flows’
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